Title Details

Beginning with Business Cash Flows—An Illustration.

General Purpose Financial Statements—An Illustration.

The Balance Sheet—An Illustration.

Illustrative Income Statement and Statement of Cash Flows.

Accounting Conventions and Assumptions.

The Income Statement.

Operating Revenues.

Cost of Goods Sold and Operating Expenses.

Manufacturing Costs.

Process Costs and Standard Costs.

Inventory Flows to Cost of Goods Sold.

Depreciation, Depletion, and Amortization.

Nonoperating Revenues and Expenses Including Income Taxes, Discontinued Operations, Extraordinary Items, and Accounting Changes.

Earnings Per Share.

The Income Statement, Owners' Equity, and Retained Earnings.

The Income Statment and the Statement of Cash Flows.

Mergers and Consolidated Income Statments.

Contents of the Annual Report.

Content of the Annual Report—Footnotes and Supplementary Information.

Comparative Analysis.

Ratio Analysis.

The Quality of Earnings.

Income Statements of Foreign Companies.

Index.